New York State Comptroller Thomas P. DiNapoli today announced the following school audits have been issued.
District officials did not provide information technology (IT) security awareness training to all employees. Also, district officials did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing personal, private and sensitive information. Auditors also found that the district did not have a disaster recovery plan.
District officials did not provide information technology (IT) security awareness training for individuals who used district IT assets. Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were communicated confidentially to district officials.
Genesee Community College – Procurement, Cash Disbursements and College President’s Compensation (Genesee County)
Officials could not demonstrate that they complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million and nine purchases totaling $125,000.
The board has not sufficiently segregated cash disbursement duties and has not established adequate compensating controls such as an independent claims audit function. Auditors also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly stated by his employment contract.
Auditors found the treasurer did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18.
District officials, consistently adopted budgets that in total overestimated appropriations by $9.3 million for 2015-16 through 2017-18. Auditors found they approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. District officials also maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or unnecessary.
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